Late-game Town Enhancement.

The element only changes when the bonus damage from it triggers, including during creature attacks. If you "water" fire, water, or earth, their elements will not change.

Who's arguing? I guess I didn't explain myself clearly (I assumed that the spell that deals elemental damage is always cast, and therefore changes the elements) and didn't fully convey the idea. Thanks for correcting me! The suggestion was to remember that sometimes it's more beneficial to use an area-of-effect spell, hitting several stacks with elemental damage instead of just one (if possible), but specifically with the prospect of changing the enemy stack's element before the stack's turn. Maybe it will work, and the units will have the desired element.

In attack, tactics are much better than cold, because otherwise the entire orc army will be able to reach you on the first turn, the entire army, and there will be nothing to fight with.

We're talking about all races, not just orcs. And in general, cold is definitely not worse, because tactics are not critical against undead or dwarves; elves and demons will reach you even without tactics.
As for orcs, who will reach you in 1 turn? Executioners and wyverns, but cyclops are usually not taken. For the rest to reach, you need to take Aura of Swiftness, put on boots, and pray for smooth terrain, in addition to tactics. However, if you're expecting that kind of orc, then tactics are indeed needed.

You should only focus on cyclops if there are a lot of stacks of leaders with tactics, and then you can bring them in, but there are more dangerous stacks.

In the late game, does the orc have more dangerous stacks than cyclops? No, I haven't heard of any.

Erin works very well with slowing cold.

You're right. If you calculate that you have enough mana, Erin is an excellent choice in the late game. The main thing is that the witches survive at least a couple of rounds.